Tariff Classification Decisions

Posted on: 23/03/2010

A net of lights to go over a Christmas tree has had a tariff classification review. Under new instructions the items are to coded as Christmas decorations under 9405 30 00. The reason given to this change in UK practice (used to be plastic netting) is because although the article may be used for other purposes its main objective is very clear. It is intended to be used as a Christmas lights on the tree.